These are the most important things you need to know before you begin your first 2012 payrolls and while preparing to issue T4s, T4As and RL-1s for 2011. We break this down between new reporting requirements for the 2011 tax year and new source deduction requirements for payments made after January 1, 2012.
Under the Integrated Accessibility Standards Regulations of the Accessibility for Ontarians with Disabilities Act (AODA), effective January 1, 2012, organizations in Ontario must provide and make available in an accessible format or with appropriate communication supports, information about emergency response plans or public safety to customers and employees with disabilities.
The latest info from Industry Canada has the new anti-spam legislation coming into force in early 2012. The consultation period is over, and the government will now finalize the regulations that organizations will have to follow.